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Disclosures of voluntary accounting ratios and share price volatility: evidence from bursa Malaysia / Ahmad Hafiz Zainal Abidin

Accounting ratios are tools used by analyst to analyse the financial performance and position of a company. The presence of accounting ratios in annual reports would enhance the understandability and analytical concerns of the financial statements. This features are important to the users of financi...

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Main Author: Zainal Abidin, Ahmad Hafiz
Format: Thesis
Language:English
Published: 2011
Online Access:https://ir.uitm.edu.my/id/eprint/17149/2/TM_AHMAD%20HAFIZ%20ZAINAL%20ABIDIN%20AC%2011_5.pdf
https://ir.uitm.edu.my/id/eprint/17149/
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spelling my.uitm.ir.171492022-04-06T05:12:14Z https://ir.uitm.edu.my/id/eprint/17149/ Disclosures of voluntary accounting ratios and share price volatility: evidence from bursa Malaysia / Ahmad Hafiz Zainal Abidin Zainal Abidin, Ahmad Hafiz Accounting ratios are tools used by analyst to analyse the financial performance and position of a company. The presence of accounting ratios in annual reports would enhance the understandability and analytical concerns of the financial statements. This features are important to the users of financial statements especially stakeholder who relies on financial statements to value a firm. However, the disclosures of accounting ratios in an annual report among listed companies in Bursa Malaysia were found to be relatively low in Malaysia. This thesis examines the disclosures of accounting ratios in annual reports towards the volatility of share prices. To indicate the usefulness of accounting ratios to the investors, the volatility of share prices are measured (by means of standard deviation) which represent the level of trading activities took place during the announcement period. These volatilities of share prices are then analysed to find its correlation with the level of accounting ratios disclosed by the companies in their annual reports. Samples are collected from 50 companies listed in Bursa Malaysia during 2008 and 2009. This thesis provides evidence that the disclosures of accounting ratios in an annual report are significantly influence the volatility of share prices in the market. These findings conclude that the disclosures accounting ratios in an annual report would make the issued shares of a company more attractive to the investors in market. 2011-04 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/17149/2/TM_AHMAD%20HAFIZ%20ZAINAL%20ABIDIN%20AC%2011_5.pdf (2011) Disclosures of voluntary accounting ratios and share price volatility: evidence from bursa Malaysia / Ahmad Hafiz Zainal Abidin. Masters thesis, thesis, Universiti Teknologi MARA.
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description Accounting ratios are tools used by analyst to analyse the financial performance and position of a company. The presence of accounting ratios in annual reports would enhance the understandability and analytical concerns of the financial statements. This features are important to the users of financial statements especially stakeholder who relies on financial statements to value a firm. However, the disclosures of accounting ratios in an annual report among listed companies in Bursa Malaysia were found to be relatively low in Malaysia. This thesis examines the disclosures of accounting ratios in annual reports towards the volatility of share prices. To indicate the usefulness of accounting ratios to the investors, the volatility of share prices are measured (by means of standard deviation) which represent the level of trading activities took place during the announcement period. These volatilities of share prices are then analysed to find its correlation with the level of accounting ratios disclosed by the companies in their annual reports. Samples are collected from 50 companies listed in Bursa Malaysia during 2008 and 2009. This thesis provides evidence that the disclosures of accounting ratios in an annual report are significantly influence the volatility of share prices in the market. These findings conclude that the disclosures accounting ratios in an annual report would make the issued shares of a company more attractive to the investors in market.
format Thesis
author Zainal Abidin, Ahmad Hafiz
spellingShingle Zainal Abidin, Ahmad Hafiz
Disclosures of voluntary accounting ratios and share price volatility: evidence from bursa Malaysia / Ahmad Hafiz Zainal Abidin
author_facet Zainal Abidin, Ahmad Hafiz
author_sort Zainal Abidin, Ahmad Hafiz
title Disclosures of voluntary accounting ratios and share price volatility: evidence from bursa Malaysia / Ahmad Hafiz Zainal Abidin
title_short Disclosures of voluntary accounting ratios and share price volatility: evidence from bursa Malaysia / Ahmad Hafiz Zainal Abidin
title_full Disclosures of voluntary accounting ratios and share price volatility: evidence from bursa Malaysia / Ahmad Hafiz Zainal Abidin
title_fullStr Disclosures of voluntary accounting ratios and share price volatility: evidence from bursa Malaysia / Ahmad Hafiz Zainal Abidin
title_full_unstemmed Disclosures of voluntary accounting ratios and share price volatility: evidence from bursa Malaysia / Ahmad Hafiz Zainal Abidin
title_sort disclosures of voluntary accounting ratios and share price volatility: evidence from bursa malaysia / ahmad hafiz zainal abidin
publishDate 2011
url https://ir.uitm.edu.my/id/eprint/17149/2/TM_AHMAD%20HAFIZ%20ZAINAL%20ABIDIN%20AC%2011_5.pdf
https://ir.uitm.edu.my/id/eprint/17149/
_version_ 1729707443612549120
score 13.211869

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